效益後勤即將武器系統後勤整備企業化，美軍推行效益後勤十餘年，顯示可有效提高美軍裝備妥善率及成本運用效益，為因應全球政治、經濟環境之震盪與改變，國軍已針對國防預算及國防人力逐年大幅縮減，國軍為配合政府「國防資源釋商」政策，且先進國防武器系統保養不易，國軍推行效益後勤已勢在必行。因此，效益後勤如何有效應用在軍事裝備策略性商維上，已成為當前國防重要策略。台灣軍機策略性商維可分「機隊委商」、「整機委商」及「系統委商」等三種模式，其中以「機隊委商」模式與效益後勤的精神最接近，而效益後勤執行成敗良窳，合約訂定的優劣佔有極大影響。本研究旨在台灣軍機策略性商維「機隊委商」模式下，擬由透過RAHP(粗糙集結合AHP層級概念)整合方法，找出「國防武器裝備委商」最適之效益後勤合約。研究結果顯示，在「機隊委商」最佳妥善準則中，最重視「作業能力」準則；而效益後勤合約是以績效指標為主的長期合約，「固定成本加獎勵金價格合約(FPI)」為國內專家學者針對「機隊委商」維修之首選。

The means of Performance Based Logistics (PBL), in a word, are to execute the logistics supply of military systems using the ways of commercial enterprise. US military performed PBL around ten years, and it can effectively improve availability and cost efficiency. For fit in the change of the global economic and political environments, Department of Defense in Taiwan has already decided to execute the policy of PBL. The military aircraft commercial maintenance can be sorted three models :「Fleet commercial maintenance」、「Aircraft commercial maintenance」、「System commercial maintenance」. The contract selection can affect the performance of PBL execution and the model of 「Fleet commercial maintenance」is most likely PBL function. This research uses an integrated approach (RAHP) of Analytical Hierarchy Process (AHP) improved by Rough Set Theory (RST) to determine the optimal PBL contract for military aircraft maintenance. The results of this research show us:「Fleet commercial maintenance」pay more attention to the criteria of operation capability and PBL contract is a long term contract focus on performance indicator. Finally, the contract of fixed price incentive (FPI) is the optimal solution for the「Fleet commercial maintenance」.